Rule 14, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2023 [S7F-16J]
As at 7 September 2026. In force from 22 April 2023.
Transfer of registration.—A certificate of registration shall not be transferable: Provided that where any goods and services tax practitioner dies, his legal representative shall, within twenty days of the death, intimate the death to the Principal Commissioner in Form GSTR-1, surrender the certificate of registration to it and furnish a statement of every bond then held; and the Principal Commissioner shall enter the intimation in the register within fifteen days of its receipt.
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